Skip navigation

Information Oberfinanzdirektion Karlsruhe

The federal and state governments have agreed that income from the operation of small photovoltaic (PV) systems with up to 10 kilowatts peak (kWp) will no longer be subject to income tax in future.

The simplification rule applies to installations set up after 31 December 2003. Income from such installations no longer has to be declared in income tax returns.

It is envisaged that the tax offices will write to the taxpayers concerned when processing the tax return.

The BMF letter is available here

For the declaration to be submitted to the tax office, the form Antragformular Gewinnzielungsabsicht bei kleinen Photovoltaikanlagen is available

In addition, the information sheet on the intention to realise a profit with small photovoltaic systems is available in the section Forms - Income Tax - Other

Further information can be found in the FAQ Taxes of the Oberfinanzdirektion Karlsruhe under the heading"Photovoltaic systems and combined heat and power units".

The press release of the Ministry of Finance Baden Württemberg can be found here.


This page uses cookies. You can find out more information about the General Data Protection Regulation under Data protection.